Description

Swiss GAAP FER 6 “Notes” covers information that has to be disclosed, especially the applied valuation basis and the valuation principles.

All standards

Core FER Framework

Core FER Swiss GAAP FER 1
–Basics

Core FER Swiss GAAP FER 2
–Valuation

Core FER Swiss GAAP FER 3
–Presentation and format

Core FER Swiss GAAP FER 4
–Cash flow statement

Core FER Swiss GAAP FER 5
–Off-balance-sheet transactions

Core FER Swiss GAAP FER 6
–Notes